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Find your tier
Tier C if you started NHRS-covered work on or after July 1, 2011. Before that: Tier A if you say you were vested before January 1, 2012, Tier B if not. If you're not sure, we estimate it from your service, counting back from your retirement date.
NHRS page 'Member Tiers'; Group I Summary, Tier A (Rev. 10/2024), PDF p. 1; Group I Summary, Tier A (Rev. 10/2024), PDF p. 1, Vesting; NHRS page 'FAQ: Terminating Employment Prior to Retirement'; RSA 100-A:1, XXXVII(a); RSA 100-A:10, I(a) - 2
Count your service
The years you enter, plus one year for each year from today to your retirement date (none if you've stopped working). Retirement dates are always the 1st of a month.
NHRS Service Retirement Booklet (Rev 7/2023), PDF pp. 2-3; Group I Summaries (Rev. 10/2024), PDF p. 2, Approaching Retirement; RSA 100-A:5, I(a) - 3
Check eligibility
Tiers A and B: 60 (any service while working), 50 with 10 years, or the Rule of 70. Tier C: 65, or 60 with 30 years. With fewer than 10 years after leaving, no pension.
NHRS pages 'Service Retirement: Group I Tier A & B' and 'Group I Tier C'; Group I Summary, Tier C (Rev. 10/2024), PDF p. 1; RSA 100-A:5, I(a); RSA 100-A:1, XXXVII(a); NHRS page 'Early Service Retirement: Group I Tier A & B', table; Group I Summaries, Tiers A and B (Rev. 10/2024), PDF p. 1, Early Retirement; RSA 100-A:5, I(c); NHRS page 'Early Service Retirement: Group I Tier C'; Group I Summary, Tier C (Rev. 10/2024), PDF p. 1; RSA 100-A:5, I(a) - 4
Apply the formula
AFC ÷ 60 × service, a year. We use the AFC you enter (highest 3 years for Tier A, 5 for B and C).
NHRS pages 'Service Retirement: Group I Tier A & B' and 'Group I Tier C'; Group I Summaries (Rev. 10/2024), PDF p. 1, Service Retirement; RSA 100-A:5, I(b); NHRS Average Final Compensation brochure (Sept. 2026), PDF p. 1; Group I Summaries (Rev. 10/2024), PDF p. 1, Average Final Compensation; RSA 100-A:1, XVIII(a)-(b) - 5
Reduce for early retirement
Months before the month after your 60th birthday (Tier C: 65th) times the monthly rate: 1/8%, 1/4%, 1/3%, 5/12%, 5/9% by service in Tiers A and B, 0.25% in Tier C.
NHRS page 'Early Service Retirement: Group I Tier A & B', table; Group I Summaries, Tiers A and B (Rev. 10/2024), PDF p. 1, Early Retirement; RSA 100-A:5, I(c); NHRS page 'Early Service Retirement: Group I Tier C'; Group I Summary, Tier C (Rev. 10/2024), PDF p. 1; RSA 100-A:5, I(a) - 6
Recalculate at full Social Security age
The same, with ÷ 66, from the 1st of the month after you reach full Social Security retirement age (65th birthday for retirements before July 1, 2023). The early reduction carries over.
NHRS Service Retirement Booklet (Rev 7/2023), PDF p. 3, 'Could the pension amount change?'; NHRS page 'Service Retirement: Group I Tier A & B', Pension Recalculation; NHRS Legislative Changes 2007-25, 2023 session item 1; 42 U.S.C. 416(l)(1)-(3); SSA web page 'Retirement Age and Benefit Reduction' (saved Nov. 12, 2026, copied from data/ri/source/ssa/) - 7
Apply the maximum
Hired on or after July 1, 2009 and not vested before 2012: the lesser of 85% of AFC or $120,000. Otherwise 100% of your highest year, only if you enter it.
NHRS Average Final Compensation brochure (Sept. 2026), PDF p. 1, Maximum Retirement Benefit; RSA 100-A:6-a(a) - 8
Show the options
The Maximum Retirement Allowance in dollars. Options 1 to 4 only in words, because NHRS publishes no factors.
NHRS Benefit Payment Options brochure (Rev 7/2022), PDF pp. 1-2; NHRS page 'Benefit Payment Options'; NHRS Service Retirement Booklet (Rev 7/2023), PDF pp. 4-5; RSA 100-A:13
What the calculator doesn't cover
- Your AFC: we use what you enter. NHRS figures it from your pay history, with the 150% final-year limit and the extra-pay rules.
- Amounts for Options 1 to 4(C). NHRS publishes no factors.
- Any future COLA or one-time payment: they're not automatic, and only the Legislature can grant them.
- Disability retirement, split benefits with other NHRS groups, and Group II (police and fire).
- Service purchase costs, which NHRS quotes, and the Medical Subsidy, which ended for anyone retiring after July 1, 2009.
- Income tax and health insurance costs.
How we check the math
The calculator runs on a small engine that reads every rule from one data file, with a source for each. Automated tests check it against all five of NHRS's worked examples and against the source text of the reduction table, the tier dates, the AFC rules and the recalculation. NHRS rounds each step of its examples to the dollar and we don't, so we allow $1. The tests run every time the site is built.
| Example | NHRS shows | Our engine |
|---|---|---|
| Tier A at 60, 30 years, $60,000: a yearNHRS page 'Service Retirement: Group I Tier A & B', Annual Pension Calculation Examples | $30,000 | $30,000.00Match |
| … after full Social Security ageNHRS page 'Service Retirement: Group I Tier A & B', Annual Pension Calculation Examples | $27,273 | $27,272.73Match |
| Tier C at 65, 30 years, $60,000: a yearNHRS page 'Service Retirement: Group I Tier C', Annual Pension Calculation Examples | $30,000 | $30,000.00Match |
| … after full Social Security ageNHRS page 'Service Retirement: Group I Tier C', Annual Pension Calculation Examples | $27,273 | $27,272.73Match |
| Summaries: 30 years, $30,000: a yearGroup I Summaries (Rev. 10/2024), PDF p. 1, Service Retirement | $15,000 | $15,000.00Match |
| … after full Social Security ageGroup I Summaries (Rev. 10/2024), PDF p. 1, Service Retirement | $13,636 | $13,636.36Match |
| Tier A at 55, 25 years, $40,000 (20% cut): a yearNHRS page 'Early Service Retirement: Group I Tier A & B', Early Retirement Pension Calculation Example | $13,334 | $13,333.33Match |
| … after full Social Security ageNHRS page 'Early Service Retirement: Group I Tier A & B', Early Retirement Pension Calculation Example | $12,122 | $12,121.21Match |
| Tier C at 60, 30 years, $40,000 (15% cut): a yearNHRS page 'Early Service Retirement: Group I Tier C', Pension Calculation Example | $17,000 | $17,000.00Match |
| … after full Social Security ageNHRS page 'Early Service Retirement: Group I Tier C', Pension Calculation Example | $15,455 | $15,454.55Match |
NHRS gives no dates for its examples. We use a member born on the 15th who retires on the 1st of the next month, with service equal to the years since hire. NHRS's Tier C service example says "at age 60"; we test it at 65 (see the conflicts below). See the calculator, the formula and early retirement.
Things to check with NHRS
The sources don't settle these points. Each is labeled "Check with NHRS" where it shows up on the site.
Tier A or Tier B?. Tier A vs B depends on whether the member was vested (10 years, or age 60 in service) before Jan. 1, 2012. The engine takes this as an input; if it's missing, it estimates service on Dec. 31, 2011 by assuming continuous service back from the retirement date (or from leaving, when projectService is false).
Your answer; otherwise an estimate from your years of service.
What would settle it: The member's NHRS statement or My Account, which shows the tier.
How the months before 60 (or 65) are counted. RSA 100-A:5, I(a) and I(c) count months 'by which the date on which benefits commence precedes the month after which the member attains' 60 (or 65). NHRS's pages say 'years and months before age 60'. The engine counts whole months from the retirement date to the first of the month after the birthday month. For a birthday on the 1st this may be one month more than NHRS counts.
Months to the 1st of the month after your 60th (65th) birthday.
What would settle it: An NHRS estimate for an early retiree born on the 1st of a month.
Rule of 70 after leaving. RSA 100-A:5, I(c) offers Rule of 70 early retirement to members meeting RSA 100-A:10, I(a). NHRS's vested deferred pages mention only ages 50-59 for Tiers A and B. The engine applies the Rule of 70 only to members still in service.
Rule of 70 only while you're still working under NHRS.
What would settle it: NHRS confirmation or Ret administrative rules.
Counting age for the Rule of 70. Age plus service must equal at least 70. Sources don't say whether age counts in years and months. The engine uses years and completed months of age plus service.
Age in years and months.
What would settle it: NHRS estimate or rule.
When the 1/66 amount starts. NHRS says the 1/66 recalculation begins 'the month following attainment of the member's full Social Security retirement age'. The engine dates it the 1st of the month after the month the member reaches full retirement age.
The 1st of the month after you reach full retirement age.
What would settle it: An NHRS retiree's recalculation notice.
Survivor option amounts. NHRS publishes no factors for Options 1-4; the reduction depends on the member's and beneficiaries' ages. The engine shows only the Maximum Retirement Allowance.
Maximum Retirement Allowance only.
What would settle it: An NHRS estimate or the My Account calculator.
100% cap. The 100%-of-highest-year cap needs the member's highest year of Earnable Compensation, which the calculator doesn't usually ask for. Without it the engine skips this cap (it rarely binds: it would take about 60 years of service).
Applied only if you enter your highest year's pay.
What would settle it: Not needed for typical service.
First day you can work part-time. 'No retired member shall be employed on a part-time basis ... for a period of 28 days from the member's effective date of retirement.' The engine treats the 28th day after the effective date as the first allowed day (e.g. retire July 1, start July 29).
28 days after your retirement date.
What would settle it: NHRS confirmation or Ret rule.
Survivor pension for a member who dies young. The spouse's ordinary death pension is 50% of 'the service retirement allowance that would have been payable to the member had the member retired immediately prior to death'. Sources don't say whether an early-retirement reduction applies when the member was under 60 (65 for Tier C). The engine applies the same reduction an early retirement would have had, and none if the member wasn't yet eligible to retire.
Reduced like an early retirement on the day before death.
What would settle it: An NHRS survivor benefit calculation.
Tier A/C members. A few members hired on/after July 1, 2011 were vested by age before Jan. 1, 2012 ('Tier A/C'). RSA 100-A:1, XVIII(a) and (b) overlap for them on AFC. The engine treats everyone hired on/after July 1, 2011 as Tier C.
Tier C rules.
What would settle it: NHRS confirmation.
No tax on wages. Our sources show that NHRS benefits are exempt from state tax (RSA 100-A:26) and the Interest and Dividends Tax was repealed (RSA 77). We have no official page that says New Hampshire has no tax on wages: the Department of Revenue Administration site returned 403.
We say only that NHRS pensions are exempt from state tax.
What would settle it: A DRA page (see DOWNLOADS.md).
Projected service. To find the earliest and full-benefit dates the engine adds one year of service per year worked (unless the member has left).
One year of service per year worked.
What would settle it: Not a rule; a modelling choice.
Where sources disagreed
- The Service Retirement pages print '$60,000 divided by 66 = $909.08' (60,000/66 = 909.0909, so $909.09). Their total, $27,273, matches the exact formula. We follow the formula. NHRS pages 'Service Retirement: Group I Tier A & B' and 'Tier C'
- The Group I summaries print '$30,000 / 66 = $455; $455 x 30 = $13,636'. $455 x 30 is $13,650; the exact formula gives $13,636.36. We follow the formula. Group I Summaries (Rev. 10/2024), PDF p. 1
- The Tier A & B early example rounds before reducing: $16,667 - $3,333 = $13,334 and $15,152 - $3,030 = $12,122. The exact formula gives $13,333.33 and $12,121.21. Tier C example: $18,182 - $2,727 = $15,455 vs exact $15,454.55. We follow the formula (tests allow the $1 rounding). NHRS pages 'Early Service Retirement: Group I Tier A & B' and 'Tier C'
- The Tier C summary says members 'are eligible for a benefit at the age of 60 ... but cannot collect the benefit until age 65', while the Terminating Employment FAQ says Tier C members 'are eligible for Service Retirement at age 65'. Both mean no unreduced pension before 65 (RSA 100-A:5, I(a)). The engine pays nothing before 65 unless the member has 30 years (early, reduced). Group I Summary, Tier C (Rev. 10/2024), PDF p. 1; NHRS page 'FAQ: Terminating Employment Prior to Retirement'
- NHRS's 'Service Retirement: Group I Tier C' page gives the unreduced example 'retired with 30 years of Creditable Service at age 60 ... $30,000.00', the same example as the Tier A & B page. Under the same page's rule (and RSA 100-A:5, I(a)), a Tier C member can't collect an unreduced pension until 65; at 60 with 30 years the pension is reduced 15% (NHRS's own Tier C early example). We test the Tier C formula at 65. NHRS pages 'Service Retirement: Group I Tier C' and 'Early Service Retirement: Group I Tier C'
- NHRS's Pre-retirement Death Benefits page describes the lump sum as annual Earnable Compensation plus the refund. RSA 100-A:9, III-IV makes it the greater of $3,600 or annual Earnable Compensation, plus the refund. The engine applies the statute's $3,600 floor. NHRS page 'Pre-retirement Death Benefits'; RSA 100-A:9, III-IV
- The AFC brochure states the 100%-of-highest-year cap for 'members hired prior to July 1, 2009'. RSA 100-A:6-a(a) applies it to members who commenced before July 1, 2009 or were vested before Jan. 1, 2012. The two only differ for a member hired on/after July 1, 2009 and vested (by age 60) before 2012. The engine follows the statute. NHRS Average Final Compensation brochure (Sept. 2026), PDF p. 1; RSA 100-A:6-a(a)
- NHRS's Legislative Changes page (2011 session item 4) says Tier C's pension before 65 is '1/66th of AFC'. The statute, member pages and summaries all use 1/60 before full Social Security retirement age and 1/66 after. We follow the statute and member pages. NHRS Legislative Changes 2007-25 (2011 session item 4); RSA 100-A:5, I(b)
Sources
- NHRS Group I (Employee and Teacher) Member Benefits, Tier A: Members vested prior to January 1, 2012 Rev. 10/2024
- NHRS Group I Member Benefits, Tier B: Members in service prior to July 1, 2011 and not vested prior to January 1, 2012 Rev. 10/2024
- NHRS Group I Member Benefits, Tier C: Members hired on or after July 1, 2011 Rev. 10/2024
- NHRS Service Retirement Booklet Rev 7/2023
- NHRS Average Final Compensation (AFC) brochure Revised September 2026
- NHRS Service Credit brochure Revised 7/2022
- NHRS Benefit Payment Options brochure Rev 7/2022
- NHRS Medical Subsidy brochure Rev. August 2024
- NHRS Pre-Retirement Death Benefits brochure Revised 4/2025
- NHRS Terminating Employment Prior to Retirement brochure Rev. 10/2024
- Part-time Employment of NHRS Retirees: FAQ for Employers Updated September 2026
- NHRS Split Benefits brochure undated
- NHRS Legislative Changes 2007-2025 (web page) and Plan Legislative Changes 2007-2024 (PDF) web page saved Nov. 12, 2026; PDF 2024
- NHRS Legislative Updates, 2026 Session (Legislative Tracker 2026, final) saved Nov. 12, 2026
- NHRS member web pages (tiers, AFC, service credit, service / early / vested deferred retirement, payment options, death benefits, medical subsidy, working after retirement, terminating employment, refund/rollover, Social Security, membership eligibility, employer contribution rates, contact) saved Nov. 12, 2026
- RSA 100-A, New Hampshire Retirement System (sections 1, 3, 4, 5, 6-a, 7, 7-c, 8, 9, 10, 11, 13, 13-b, 16, 26, 41-e, 50, 52-a) gencourt.state.nh.us, retrieved Nov. 12, 2026 (source notes through 2025, ch. 142)
- RSA chapter 77, Taxation of Incomes (chapter page) retrieved Nov. 12, 2026
- 42 U.S.C. 416(l), Social Security retirement age U.S. Code 2023 edition (govinfo.gov), retrieved Nov. 12, 2026
- SSA Benefits Planner: Retirement Age and Benefit Reduction As saved 2026-11-12
NHRS's brochures have no printed page numbers, so we cite PDF pages; web pages are cited as saved on Nov. 12, 2026; statutes by RSA section. Last reviewed Nov. 12, 2026.
Source: NHRS Group I (Employee and Teacher) Member Benefits summaries, Tiers A, B and C, Rev. 10/2024, PDF pp. 1, 2. Also: NHRS member web pages (saved Nov. 12, 2026); NHRS Service Retirement Booklet (Rev 7/2023); NHRS AFC brochure (Sept. 2026); NHRS Legislative Changes 2007-25; NHRS Benefit Payment Options brochure (Rev 7/2022); 42 U.S.C. 416(l); RSA 100-A:1, 100-A:5, 100-A:6-a, 100-A:10, 100-A:13. Last reviewed .